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Updated:   2026-02-04

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Measure
Authors Blanca Rubio  
Subject Personal Income Tax Law: Corporation Tax Law: credits: fast food restaurants.
Relating To relating to taxation, to take effect immediately, tax levy.
Title An act to add and repeal Sections 17053.92 and 23692 of the Revenue and Taxation Code, relating to taxation, to take effect immediately, tax levy.
Last Action Dt 2025-03-24
State Amended Assembly
Status Died
Flags
Vote Req Approp Fiscal Cmte Local Prog Subs Chgs Urgency Tax Levy Active?
Majority No Yes No None Yes Yes Y
i
Leginfo Link  
Bill Actions
2026-02-02     From committee: Filed with the Chief Clerk pursuant to Joint Rule 56.
2026-01-31     Died pursuant to Art. IV, Sec. 10(c) of the Constitution.
2025-05-05     In committee: Set, second hearing. Held under submission.
2025-04-07     In committee: Set, first hearing. Referred to REV. & TAX. suspense file.
2025-03-25     Re-referred to Com. on REV. & TAX.
2025-03-24     Referred to Com. on REV. & TAX.
2025-03-24     From committee chair, with author's amendments: Amend, and re-refer to Com. on REV. & TAX. Read second time and amended.
2025-02-20     From printer. May be heard in committee March 22.
2025-02-19     Read first time. To print.
Versions
Amended Assembly     2025-03-24
Introduced     2025-02-19
Analyses TBD
Latest Text Bill Full Text
Latest Text Digest

The Personal Income Tax Law and the Corporation Tax Law allow various credits against the taxes imposed by those laws.

This bill, for taxable years beginning on or after January 1, 2026, and before January 1, 2031, would allow a credit against those taxes to qualified taxpayers, defined to mean certain fast food restaurant franchisees or independent operators, in the amount of $12,000 per qualified fast food restaurant, as defined.

Existing law requires any bill authorizing a new tax expenditure to contain, among other things, specific goals that the tax expenditure will achieve, detailed performance indicators, and data collection requirements.

This bill also would include additional information required for any bill authorizing a new tax expenditure.

This bill would take effect immediately as a tax levy.